SENATE BILL No. 796

 

 

October 5, 2005, Introduced by Senators GEORGE, KUIPERS, BIRKHOLZ, HARDIMAN, ALLEN, GOSCHKA and JOHNSON and referred to the Committee on Finance.

 

 

 

     A bill to amend 1967 PA 281, entitled

 

"Income tax act of 1967,"

 

(MCL 206.1 to 206.532) by adding section 437.

 

THE PEOPLE OF THE STATE OF MICHIGAN ENACT:

 

     Sec. 437. (1) For the 2005 tax year and each tax year after

 

the 2005 tax year, an individual may designate on his or her annual

 

return that a contribution of $2.00 or more of his or her refund be

 

credited to the Michigan council for arts and cultural affairs in

 

the department of history, arts, and libraries. If an individual's

 

refund is not sufficient to make a contribution under this section,

 

the individual may designate a contribution amount and that

 

contribution amount shall be added to the individual's tax

 

liability for the tax year.

 


     (2) The tax designation authorized in this section shall be

 

clearly and unambiguously printed on the first page of the state

 

individual income tax return forms, if practicable.

 

     (3) Notwithstanding any other allocations or disbursements

 

required by this act, each year that the contribution designation

 

under this section is in effect, an amount equal to the cumulative

 

contributions made under this section, less the amount appropriated

 

to the department to implement this section, shall be appropriated

 

from the general fund to the Michigan council for arts and cultural

 

affairs in the department of history, arts, and libraries to be

 

used for the Michigan council for arts and cultural affairs grant

 

program.